HMRC News#The HM Revenue & Customs RSS feed is a quick and easy way to find out about recent changes to our What's New information.Where to find 'What's new' from HMRChttp://www.hmrc.gov.uk/news/where-to-find-wn.htmWe've stopped updating the HMRC 'What's new' page, because HMRC's guidance and tools are now accessed through GOV.UK.Fri, 19 Dec 2014 01:00:00 GMT2014-12-19T01:00:00ZIceland: Entry into force of Double Taxation Convention (PDF 230K)http://www.hmrc.gov.uk/taxtreaties/in-force/2013-iceland-dtc.pdfThe Double Taxation Convention between the UK and Iceland, which was signed in London on 17 December 2013, entered into force on 10 November 2014.Tue, 16 Dec 2014 01:00:00 GMT2014-12-16T01:00:00ZPensions: The draft Annual Allowance Order 2015https://www.gov.uk/government/publications/draft-amendments-to-the-registered-pension-schemes-manual-for-the-draft-annual-allowance-order-2015The draft Annual Allowance Order 2015 has been published along with draft guidance.Mon, 15 Dec 2014 01:00:00 GMT2014-12-15T01:00:00ZTariff Stop Press Notice 61 (2014): amendments to Volume 2https://www.gov.uk/government/publications/tariff-stop-press-notice-61-2014-amendments-to-volume-2Latest amendments to volume 2 of the printed version of the UK Trade Tariff.Thu, 11 Dec 2014 01:00:00 GMT2014-12-11T01:00:00ZUK Overseas Trade Statistics - Non-EU countries latest release (Opens new window)https://www.uktradeinfo.com/Statistics/NonEUOverseasTrade/Pages/NonEuOTS.aspxUK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for October 2014.Wed, 10 Dec 2014 01:00:00 GMT2014-12-10T01:00:00ZUK Overseas Trade Statistics - EU countries latest release (Opens new window)https://www.uktradeinfo.com/Statistics/EUOverseasTrade/Pages/EuOTS.aspxUK Overseas Trade Statistics for trade in goods with EU countries are released today, for October 2014.Wed, 10 Dec 2014 01:00:00 GMT2014-12-10T01:00:00ZStatutory Instrument: SI 2014 No. 3133 and Explanatory Memorandum (Opens new window)http://www.legislation.gov.uk/uksi/2014/3133/introduction/madeThe Lloyd's Underwriters (Conversion of Partnerships to Underwriting through Successor Companies)(Tax) Regulations 2014.Wed, 10 Dec 2014 01:00:00 GMT2014-12-10T01:00:00ZReporting Offshore Funds (XLS 7MB)http://www.hmrc.gov.uk/collective/rep-funds.xlsThe list has now been updated to include the funds that have entered the Reporting Fund Regime as at 04 December 2014.Tue, 09 Dec 2014 01:00:00 GMT2014-12-09T01:00:00ZSolicitors Tax Campaignhttps://www.gov.uk/solicitors-tax-campaignHMRC is giving solicitors who may have undeclared income or gains, a quick and straightforward opportunity to come forward and put their tax affairs in order on the best terms available.Mon, 08 Dec 2014 01:00:00 GMT2014-12-08T01:00:00ZAgent Update 45 (PDF 791K)http://www.hmrc.gov.uk/agents/update45.pdfThe bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals and a section on the latest news and issues from the Working Together network.Mon, 08 Dec 2014 01:00:00 GMT2014-12-08T01:00:00ZUK Regional Trade Statistics - latest release (Opens new window)https://www.uktradeinfo.com/Statistics/RTS/Pages/default.aspxUK Regional Trade Statistics for trade in goods with EU and non-EU countries are released today, for the third quarter of 2014.Thu, 04 Dec 2014 01:00:00 GMT2014-12-04T01:00:00ZAutumn Statementhttps://www.gov.uk/government/topical-events/autumn-statement-2014Full details of the Chancellor's Autumn Statement 2014 announcements made on 3 December 2014 and related documents are available on GOV.UKWed, 03 Dec 2014 01:00:00 GMT2014-12-03T01:00:00ZRevenue and Customs Brief 43/14https://www.gov.uk/government/publications/revenue-and-customs-brief-43-2014-vat-on-pension-fund-management-costsThis brief sets out HMRC's postion following the decision of the Court of Justice of the European Union in Fiscale Eenheid PPG holdings BV cs te Hoogezand (C-26/12).Tue, 25 Nov 2014 01:00:00 GMT2014-11-25T01:00:00ZRevenue and Customs Brief 44/14https://www.gov.uk/government/publications/revenue-and-customs-brief-44-2014-vat-treatment-of-pension-fund-management-servicesThis brief sets out HMRC's position following the decision of the Court of Justice of the European Union in ATP Pension Services (C-464/12).Tue, 25 Nov 2014 01:00:00 GMT2014-11-25T01:00:00ZMinutes of the Pension Industry Stakeholder Forum 22 October 2014https://www.gov.uk/government/groups/pensions-industry-stakeholder-forum#meeting-minutesHMRC has published minutes from the Pensions Industry Stakeholder Forum. These are the final version of the minutes.Mon, 24 Nov 2014 01:00:00 GMT2014-11-24T01:00:00ZStatutory Instrument: SI 2014 No. 3066 and Explanatory Memorandum (opens new window)http://www.legislation.gov.uk/uksi/2014/3066/contents/madeThe Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014.Thu, 20 Nov 2014 01:00:00 GMT2014-11-20T01:00:00ZAutumn Statementhttps://www.gov.uk/government/topical-events/autumn-statement-2014The Chancellor's annual Autumn Statement including any plans affecting Stamp Taxes will be published on 3 December 2014.Thu, 20 Nov 2014 01:00:00 GMT2014-11-20T01:00:00ZStatutory Instrument: SI 2014 No. 3066 and Explanatory Memorandum (Opens new window)http://www.legislation.gov.uk/uksi/2014/3066/contents/madeThe Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014.Thu, 20 Nov 2014 01:00:00 GMT2014-11-20T01:00:00ZControlled Foreign Companies (PDF 276K)http://www.hmrc.gov.uk/drafts/supp-guidance-fa-2014.pdfSupplementary guidance on an additional exclusion from the definition of 'qualifying loan relationship' in section 371IH (9A) - (9E) TIOPA 2010.Tue, 18 Nov 2014 01:00:00 GMT2014-11-18T01:00:00ZStamp duty and stamp duty reserve tax: specifying a market for BX Swiss AGhttps://www.gov.uk/government/publications/stamp-duty-and-stamp-duty-reserve-tax-specifying-a-market-as-a-recognised-foreign-exchange-and-a-recognised-foreign-options-exchangeThis Tax Information and Impact Note will specify BX Swiss AG as a 'recognised foreign exchange' and as a 'recognised foreign options exchange'.Tue, 18 Nov 2014 01:00:00 GMT2014-11-18T01:00:00ZCategory 1 crude oil values (PDF 57K)http://www.hmrc.gov.uk/oilandgas/cat1-vals2014.pdfCrude oils that are valued using Price Reporting Agency data, updated October 2014 have now been published.Tue, 18 Nov 2014 01:00:00 GMT2014-11-18T01:00:00ZState Pension Top Up: Class 3A Voluntary National Insurance Contributionshttps://www.gov.uk/government/publications/state-pension-top-up-class-3a-voluntary-national-insurance-contributionsThis Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.Tue, 18 Nov 2014 01:00:00 GMT2014-11-18T01:00:00ZRevenue & Customs Brief 41/14https://www.gov.uk/government/publications/revenue-and-customs-brief-41-2014-aggregates-levy-credits-in-northern-irelandThis brief explains about the introduction of credit for levy on aggregate commercially exploited in Northern Ireland.Mon, 17 Nov 2014 01:00:00 GMT2014-11-17T01:00:00ZQualifying Recognised Overseas Pension Schemes (QROPS)https://www.gov.uk/government/publications/list-of-qualifying-recognised-overseas-pension-schemes-qropsHMRC has published an update to the QROPS list.Sat, 15 Nov 2014 01:00:00 GMT2014-11-15T01:00:00ZAuthorised Investment Funds - Interest Distributions and income from land and propertyhttps://www.gov.uk/government/publications/authorised-investment-funds-interest-distributions-and-property-incomeThis notice gives details of the Government response to an issue which has arisen where authorised funds intend to pay an interest distribution but receive income from land and property.Thu, 13 Nov 2014 01:00:00 GMT2014-11-13T01:00:00ZStatutory Instrument: SI 2014 No. 2912 and Explanatory Memorandum (Opens new window)http://www.legislation.gov.uk/uksi/2014/2912/contents/madeThe General Betting, Pool Betting and Remote Gaming Duties (Returns, Payments, Information and Records) Regulations 2014.Wed, 12 Nov 2014 01:00:00 GMT2014-11-12T01:00:00ZJapan: 2006 UK/Japan Double Taxation Convention: Entry into force of Protocol and Exchange of Noteshttp://www.hmrc.gov.uk/news/japan-entry-into-force.htmThe Protocol and Exchange of Notes between the UK and Japan which was signed in London on 17 December 2013 will enter into force on 12 December 2014.Wed, 12 Nov 2014 01:00:00 GMT2014-11-12T01:00:00ZReporting Offshore Funds (XLS 7.2MB)http://www.hmrc.gov.uk/collective/rep-funds.xlsThe list has now been updated to include the funds that have entered the Reporting Fund Regime as at 7 November 2014.Tue, 11 Nov 2014 01:00:00 GMT2014-11-11T01:00:00ZTariff Stop Press Notice 59 (2014): deletion of a commodity code and replacement with a new codehttps://www.gov.uk/government/publications/tariff-stop-press-notice-59-2014-deletion-of-a-commodity-code-and-replacement-with-a-new-codeLatest amendments to volume 2 of the printed version of the UK Trade Tariff.Mon, 10 Nov 2014 01:00:00 GMT2014-11-10T01:00:00ZRevenue and Customs Brief 39/14https://www.gov.uk/government/publications/revenue-and-customs-brief-39-2014-vat-liability-catering-and-other-services-linked-to-educationThis brief sets out HMRC position on the litigation in Brockenhurst College following the decision of the Upper Tribunal. Supplies closely related to education.Mon, 10 Nov 2014 01:00:00 GMT2014-11-10T01:00:00Z